Regina v Hayward: CACD 24 Jun 1998

Where a transaction would normally allow suspension of payment of duty, the duty became payable immediately if the documents had been falsified. Offence was committed irrespective of where the goods had eventually been sold. A failure to comply with the regulations meant that an offence of using false documents was committed despite a claim that the goods were purchased in France.
Times 13-Jul-1998, Gazette 24-Jun-1998, [1998] EWHC Crim 1898
Customs and Excise Management Act 1979 170(2)
England and Wales
Cited by:
DistinguishedGreenalls Management Ltd v Commissioners of Customs and Excise CA 26-Jun-2003
The appellant operated an approved storage facility, holding alcoholic drinks. Drinks were to be exported, and were released on that basis. They were later diverted and sold within the UK market, evading the appropriate duty. The company appealed a . .

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Updated: 27 March 2021; Ref: scu.86833